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Chapter 01 of the HSN tariff covers Live animals. It has 6 headings (4-digit codes) and 60 tariff items (8-digit codes), each with its GST rate today. Tap a code to open it in the BooksOn HSN app with its conditions and the CBIC notification entry.
GST rate column: the rates in force on 26 October 2026 (IGST; CGST and SGST are half each). Where a code shows two or more rates, the rate depends on the goods (price, packing, buyer or use): open the code in the app or the GST Rate Finder to see which one fits. Reference only: confirm the rate in the CBIC notification.
0101 Live horses, asses, mules and hinnies.
GST: Nil or 5%
| HSN code | Description | GST rate |
|---|---|---|
01011010 | Live horses, asses, mules and hinnies pure-bred breeding animals horses | Nil |
01011020 | Live horses, asses, mulesandhinnies pure-bred breeding animals asses | Nil |
01011090 | Live horses, asses, mules and hinnies pure-bred breeding animal s other | Nil |
010121 | Pure-bred breeding animals | Nil or 5% |
01012100 | Pure-bred breeding animals | 5% |
010129 | Other | 5% |
01012910 | Horses for polo | 5% |
01012990 | Other | 5% |
010130 | Asses | Nil |
01013010 | Pure-bred breeding animals | Nil |
01013020 | Livestock | Nil |
01013090 | Other | Nil |
010190 | Other | Nil |
01019010 | Live horses, asses, mules and hinnies - other - horses for polo | Nil |
01019020 | Live horses, asses, mules and hinnies - other - asses, mules and hinnies as live stock | Nil |
01019030 | Mules and hinnies as livestock | Nil |
01019090 | Other | Nil |
0102 Live bovine animals.
GST: Nil
| HSN code | Description | GST rate |
|---|---|---|
01021010 | Live bovine animals - bulls - pure-bred breeding animals : adult | Nil |
01021020 | Live bovine animals - bulls - pure-bred breeding animals cows, adult | Nil |
01021030 | Live bovine animals- bulls - pure-bred breeding animals buffaloes, adult and calves | Nil |
01021090 | Live bovine animals - bulls - pure-bred breeding animals other | Nil |
010221 | Pure-bred breeding animals | Nil |
01022110 | Bulls | Nil |
01022120 | Cows | Nil |
010229 | Other | Nil |
01022910 | Bulls | Nil |
01022990 | Other, including calves | Nil |
010231 | Pure-bred breeding animals | Nil |
01023100 | Pure-bred breeding animals | Nil |
010239 | Other | Nil |
01023900 | Other | Nil |
010290 | Other | Nil |
01029010 | Pure-bred breeding animals | Nil |
01029020 | Live bovine animals - other - buffaloes, adult and calves | Nil |
01029090 | Other | Nil |
0103 Live swine
GST: Nil
| HSN code | Description | GST rate |
|---|---|---|
010310 | Pure-bred breeding animals | Nil |
01031000 | Pure-bred breeding animals | Nil |
010391 | Weighing less than 50kg | Nil |
01039100 | Weighing less than 50kg | Nil |
010392 | Weighing 50kg or more | Nil |
01039200 | Weighing 50kg or more | Nil |
0104 Live sheep and goats
GST: Nil
| HSN code | Description | GST rate |
|---|---|---|
010410 | Sheep | Nil |
01041010 | Sheep including lamb for breeding purpose | Nil |
01041090 | Other | Nil |
010420 | GOATS | Nil |
01042000 | GOATS | Nil |
0105 Live poultry, that is to say, fowls of the species gallus domesticus, ducks, geese, turkeys and guinea fowls.
GST: Nil
| HSN code | Description | GST rate |
|---|---|---|
010511 | Fowls of the species gallus domesticus | Nil |
01051100 | Fowls of the species gallus domesticus | Nil |
010512 | Turkeys | Nil |
01051200 | Turkeys | Nil |
010513 | DUCKS | Nil |
01051300 | Ducks | Nil |
010514 | GEESE | Nil |
01051400 | Geese | Nil |
010515 | Guinea fowls | Nil |
01051500 | Guinea fowls | Nil |
01051900 | Species gallu sdomesticus, ducks, geese, turkeys and guinea fowls weighing not more than 185g : other | Nil |
01059200 | Live poultry, that is to say, fowls of the species gallus domesticus, ducks, geese, turkeys and guineafowls - other - fowls of the species gallus domesticus weighing not more than 2000g | Nil |
01059300 | Live poultry, that is to say, fowls of the species gallus domesticus, ducks, geese, turkeys and guineafowls - other - fowls of the species gallusdomesticus weighing more than 2000g | Nil |
010594 | Fowls of the species gallus domesticus | Nil |
01059400 | Fowls of the species gallus domesticus | Nil |
010599 | Other | Nil |
01059900 | Other | Nil |
0106 Other live animals.
GST: Nil
| HSN code | Description | GST rate |
|---|---|---|
010611 | Primates | Nil |
01061100 | Primates | Nil |
010612 | Whales, dolphins and porpoises (mammals of the order cetacea), manatees and dugongs (mammals of the order sirenia), seals, sea lions and walruses (mammals of the suborder pinnipedia) | Nil |
01061200 | Whales, dolphins and porpoises (mammals of the order cetacea), manatees and dugongs (mammals of the order sirenia), seals, sea lions and walruses (mammals of the suborder pinnipedia) | Nil |
010613 | Camels and other camelids (camelidae) | Nil |
01061300 | Camels and other camelids (Camelidae) | Nil |
010614 | Rabbits and hares | Nil |
01061400 | Rabbits and hares | Nil |
010619 | Other | Nil |
01061900 | Other | Nil |
010620 | Reptiles (including snakes and turtles) | Nil |
01062000 | Reptiles (including snakes and turtles) | Nil |
010631 | Birds of prey | Nil |
01063100 | Birds of prey | Nil |
010632 | Psittaciformes incl. parrots, parrakeets, macaws and cockatoos | Nil |
01063200 | Psittaciformes incl. parrots, parrakeets, macaws and cockatoos | Nil |
010633 | Ostriches,emus (dromaius novaehollandiae) | Nil |
01063300 | Ostriches, emus (dromaius novaehollandiae) | Nil |
010639 | Other | Nil |
01063900 | Other | Nil |
010641 | Bees | Nil |
01064110 | Pureline stock | Nil |
01064190 | Other | Nil |
010649 | Other | Nil |
01064910 | Pureline Stock | Nil |
01064990 | Other | Nil |
010690 | Other | Nil |
01069000 | Other | Nil |
01069010 | Otherlive animals- other - beesandotherinsects,notelsewhereincludedorspecified | Nil |
01069020 | Other live animals - other - pure line stock | Nil |
01069090 | Other live animals - other - other | Nil |
Codes and descriptions from the BooksOn HSN dataset (version 7, 2026-10-19), compiled from the Customs Tariff and CBIC notifications. Reference only; see Sources & disclaimer.

